Structure or agency? Discourse or meta-narrative?: Explaining the emergence of the financial management initiative
Article Abstract:
Disparate published explanations of the Financial Management Initiative (FMI), which sought to change the structuring and running of the Civil Service in the UK, have been analyzed. The argument that an understanding of something is shaped by te prior images of the analyst is considered. The types of presuppositions providing a conceptual substructure for explanations of that event are outlined and certain features relevant to policy-making that are not suitably incorporated in any FMI formation explanations, are discussed.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
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Public discourse and decision making: Exploring possibilities for financial, social and environmental accounting
Article Abstract:
Economic development often involves that are both good and bad, but the bads are often technologically invisible, particularly with regard to how decisions are accounted for. A major development proposal is examined, which had the potential to produce both good and bad economic, environmental and social outcomes. The treatment of financial/economic factors is compared and contrasted with the treatment of social/environmental factors.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2000
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Corporate social accounting disclosure in Thailand
Article Abstract:
Research indicates that Thai accounting practices have not yet realized their potential for functioning as a mode of enabling communication. Discussion draws from annual corporate reports and focuses on a non-Western context.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
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